채무초과 상태에서 체납자 소유 유일한 부동산을 증여한 것은 사해행위에 해당함[국승]
the sole donation of the property owned by the delinquent in excess of liabilities constitutes a fraudulent act.
the sole donation of the property owned by the delinquent in excess of liabilities constitutes a fraudulent act.
Article 30 of the National Tax Collection Act: Revocation and Restoration to Original State
2017 Ghana 218102 Revocation of Fraudulent Act
Korea
sexual intercourse ○
September 21, 2017
October 12, 2017
1. The gift contract concluded on July 25, 2016 with respect to the real estate stated in the separate sheet between the defendant and the non-party ○○○ shall be revoked within the limit of KRW 70,554,00.
2. The defendant shall pay to the plaintiff 70,554,00 won with 5% interest per annum from the day following the day when this judgment became final and conclusive to the day of full payment.
3. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
1. The plaintiff's cause of action is as shown in the attached Form, and the defendant recognizes it.
2. Therefore, the gift agreement concluded on July 25, 2016 between the defendant and Lee ○○, the defendant’s wife, constitutes a fraudulent act, and thus, is revoked within the limit of KRW 70,554,00,00, which is the Plaintiff’s taxation claim amount, and the Defendant is obligated to pay the Plaintiff the amount equivalent to KRW 70,554,00 and the amount equivalent to KRW 5% per annum under the Civil Act from the day following the date this judgment became final and conclusive to the day of full payment. Thus, the Plaintiff’s claim is justified.